Council Tax - annexe properties
If you have an annexe on your property the Council Tax charge depends on how you occupy it and what it is used for. Your annexe could be exempt from Council Tax or you could receive a discount.
When can I receive an exemption for my annexe?
Dependant relative living in an annexe
An annexe will be exempt from Council Tax if it forms part of another property but is separately banded for Council Tax, and a dependant relative is living in it as their main home.
A relative is classed as dependant if they are:
- over the age of 65
- substantially or permanently disabled
- severely mentally impaired
Unoccupied annexe that can’t be let separately
An annexe will be exempt from Council Tax if all of the following apply:
- is unoccupied
- forms part of a single property
- cannot be let separately from the property without a breach of planning control
Annexe occupied by students or persons under the age of 18
An annexe occupied only by full time students or people under the age of 18 will be exempt from Council Tax.
When can I receive a discount for my annexe?
You may get a discount on your Council Tax bill if all of the following apply:
- the annexe forms part of a single property which includes at least one other property
- the annexe is being used as part of the main home by the person liable to pay Council Tax
Discount for relatives living in an annexe
If you live in an annexe you may get a discount on your Council Tax bill if you are a relative (not a dependant relative) of the person who is responsible for paying the Council Tax on the main property.
To get this discount, all of the following must apply. The annexe must:
- form part of a single property
- be occupied by a relative of the person who is liable to pay the Council Tax on the main property
- be the main home of the person living in it
What is an annexe?
Guidance on how the Valuation Office Agency decides whether a house, flat or other domestic property requires additional Council Tax bands to reflect an area of separate living accommodation can be found on the GOV.UK website.
If you believe that the Valuation Office Agency has incorrectly identified separate living accommodation as an annexe, you can appeal against this decision.
To apply for an exemption or discount for your annexe simply send us an email